Curriculum Vitae

ELLEN HAUSTEIN
(year of birth: 1982; place of birth: Hoyerswerda/Germany)

 

Academic career

  • University of Rostock: (2014-today)

    • Research fellow at the Chair for General Business Administration: Financial Accounting, Management Accounting and Control

  • University of the West of England, Bristol:

    • Doctor degree (Doctor of Philosophy 2014; Thesis in the Field of Management Control)

  • Leipzig University of Applied Sciences: (March 2009-August 2012)

    • Lecturer, Faculty of Business Administration

  • St. Mary's University, San Antonio/Texas:

    • Study of Business Administration (MBA 2009)

  • University of Applied Sciences Schmalkalden:

    • Study of Economics (Diplom-Volkswirtin (FH) 2007), Study of Business Administration (M.A. 2009)

Preferred research fields - represented in publications

  • Financial and Management Accounting and Reporting for Public Sector Organizations
  • Management Control in Innovation Companies

 

Ad hoc reviewer

Journal of Management Control (JMaC)

 

Further engagements

    CIMA (Chartered Institute of Management Accontants) research project: Management control systems in UK innovation companies, together with Prof. Robert Luther, University of the West of England, Bristol Business School, start: January 2016 (duration: 15 months)

     

    Professional experiences outside university

    Customer consultant Private Banking, Deutsche Bank AG (incl. apprenticeship fulltime from 1998-2002)

     

    Affiliation

    European Accounting Association (EAA)

    Comparative International Governmental Research (CIGAR) Network

    European Group of Public Administration (EGPA)

    German Academic Association for Business Research (VHB - Verband der Hochschullehrer für Betriebswirtschaftslehre)

    • Section - Center of Excellence: Public Business Administration, Member
    • Section - Center of Excellence: Accounting, Member

    Center for Accounting and Auditing, Member

     

     

    Publications and research projects by research fields (exerpt)

    Public Sector Accounting and Reporting
    Financial Accounting and Reporting
    Management Accounting, Control and Reporting

     

     

    Public Sector Accounting and Reporting

    Publications:

    Lorson, P./Haustein, E./Wigger, C. (2017): Europäische Harmonisierung des öffentlichen Rechnungswesens - Wesentliche Unterschiede zwischen Standards staatlicher Doppik und IPSAS (European harmonisation of Public Sector Accounting - significant differences between “Standards staatlicher Doppik” and IPSAS), in: WPg - Die Wirtschaftsprüfung, 70. Jg., Heft 10/2017, S. 576-584.

    Lorson, P./Haustein, E. (2017): Kommunales Risikomanagement: Ausgewählte Kategoriensysteme kommunaler Risiken im Überblick (Municipal risk management: Selected municipal risk categories in an overview), in: WiSt - Wirtschaftswissenschaftliches Studium, Vol. 46, Heft 01/2017, S. 18-24.

    Lorson, P./Haustein, E./Albrecht, S./Perlick, T. (2015): Öffentlich-Private Partnerschaften (ÖPP) versus kommunale Eigenrealisierung - Ein lebenszyklusorientierter Vergleich bei kommunalen Hochbauprojekten (Public Private Partnerships (PPPs) versus municipal conventional realization - A lifecycle-oriented comparison of municipal building projects), in: Der Betrieb, Vol. 68, Issue 47/2015, pp. 2705-2713.

    Poller, J./Wigger, C./Lorson, P./Haustein, E. (2015): Kommunale Nachhaltigkeitsberichterstattung: Was interessiert Bürger als Hauptadressaten? (Municipal sustainability reporting: What is interesting for citizens as principal addressees?), in: ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen (Journal for Public and Nonprofit Services), Vol. 68, Issue 04/2015, pp. 301-334.

     

    Conference Papers:

    Haustein, E./Lorson, P./Wigger, C. (2016): The role of citizen participation for municipal risk management - The case of a German municipality, Paper presented by Ellen Haustein at:

    • EGPA (European Group for Public Administration) in Utrecht/The Netherlands, 26th of August 2016;
    • CASiM-Conference (European Cities in Dynamic Competition - Urban Governance, Cooperation, Competitiveness and Sustainability) in Leipzig/Germany, 7th of July 2016;
    • 78th Annual Conference of the German Academic Association for Business Research in Munich/Germany, 18th of May 2016 and
    • EAA Annual Congress 2016 in Maastricht/The Netherlands, 12th of May 2016.


    Haustein, E./Lorson, P./Poller, J./Wigger, C. (2015): Usefulness of municipal sustainability reporting - An experimental field study, Paper presented by Ellen Haustein at:

    • 15th Biennial CIGAR (Comparative International Governmental Accounting Research Network Conference) in Valetta/Malta, 5th of June 2015;
    • 77th Annual Conference of the German Academic Association for Business Research in Vienna/Austria, 28th of May 2015.


    Research Projects with Public Partners:

    • Development of a risk inventory the Hanseatic City of Rostock, in cooperation with the Financial Supervisory Office of the Hanseatic City of Rostock, seminar papers (master’s level), winter term 2014/15.
    • Auditing of selected positions of the opening balance of the Hanseatic City of Rostock, in cooperation with the Audit Office of the Hanseatic City of Rostock, seminar paper (bachelor’s level), winter term 2014/15.
    • Reduction of the reconstruction backlog – Development of priority rules for budget allocation, in cooperation with the Finance Department of the Hanseatic City of Rostock, seminar paper (bachelor’s level), winter term 2014/15.

     

    Mentoring of Master Theses (excerpt; German titles have been translated correspondigly):

    • Requirements towards participatory budgeting from the perspective of local citizens - An empirical investigation (summer term 2015).
    • Municipal risk management - Risk weighting and measurement by the example of the Hanseatic City of Rostock, in cooperation with the Financial Supervisory Office of the Hanseatic City of Rostock (summer term 2015).
    • Review of concepts of control according to the “Standards staatlicher Doppik” and IPSAS regarding the relationship between federal states and municipalities (winter term 2014/15).
    • Pooling of interests method versus purchase method – Adequacy for the amalgamation of municipal local authorities (winter term 2014/15).

     

    Mentoring of Bachelor Theses (excerpt; German titles have been translated correspondigly):

    • Accounting of tangible assets: Comparison between “Standards staatlicher Doppik” and International Public Sector Accounting Standards (summer term 2015).
    • Accounting of accruals: Comparison between “Standards staatlicher Doppik” and International Public Sector Accounting Standards (summer term 2015).
    • The public private partnership as a financial instrument for municipalities (summer term 2015).
    • Development of a municipal risk management system - Possibilities and design (winter term 2014/15).
    • Accounting treatment of roads in municipal budgets – A comparison of cameralistics and double-entry bookkeeping (summer term 2014).
    • Accruals in municipal budgets (summer term 2014).

     

     

    Financial Accounting and Reporting

    Publications:

    Lorson, P./Dogge, B./Haustein, E./Paschke, R./Poller, J. (2015): Konzernrechnungslegung nach EU-IFRS 2015 - Fallstudie zur Erstellung eines IFRS-Konzernabschlusses (Group accounting according to EU-IFRS 2015 – Case study of the preparation of a consolidated financial statement), in: KoR - Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung,

    • Part 1: Grundlagen (Part 1: Basic principles), in: KoR, Vol. 15, Issue 03/2015, pp. 167-176;
    • Part 2: Review von Bilanz und GuV der Schiffbau-AG (Part 2: Review of financial statement and profit and loss statement of the Schiffbau-AG), in: KoR, Vol. 15, Issue 04/2015, pp. 219-227;
    • Part 3: Abgrenzung des Konsolidierungskreises und Einheitlichkeitsgrundsätze (Part 3: Definition of the group of consolidated entities and principles of consistency), in: Vol. 15, Issue 05/2015, pp. 265-276;
    • Part 4: Erstkonsolidierung (Part 4: First consolidation), in: KoR, Vol. 15, Issue 06/2015, pp. 318-328;
    • Part 5: Folgekonsolidierung (Part 5: Subsequent consolidation), in: KoR, Vol. 15, Issue 07-08/2015, pp. 378-390;
    • Part 6: Konsolidierung von assoziierten Unternehmen und Zweckgesellschaften (Part 6: Consolidiation of associated companies and special purpose entities), in: KoR, Vol. 15, Issue 09/2015, pp. 434-442;
    • Part 7: Ausgewählte Anhangangaben und Eigenkapitalveränderungsrechnung (Part 7: Hand-picked note disclosures and Statement of Changes in Equity), in: KoR, Vol. 15, Issue 10/2015, pp. 497-510;
    • Part 8: Konzern-Kapitalflussrechnung (Part 8: Group Statement of Cash Flows), in: KoR, Vol. 15, Issue 11/2015, pp. 558-564;
    • Part 9: Konzern-Bilanzanalyse und Organisation der Konzernabschlusserstellung (Part 9: Group Financial Statements - Analysis and organisational perspectives on the preparation process), in: KoR, Vol. 15, Issue 12/2015, pp. 629-637.

     

    Management Accounting, Control and Reporting

    Publications:

    Haustein, E. (2014): Management control systems in innovation companies: A contingency theory study. PhD thesis, University of the West of England, Bristol.

    Haustein, E./Luther, R./Schuster, P. (2014): Management control systems in innovation companies: A literature based framework, in: Journal of Management Control, Vol. 24, Issue 4, pp. 343-382.

     

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